9
AN ACT relating to sales taxation; authorizing
Atchison county to impose
10 a sales tax for jail
construction purposes; amending K.S.A. 1997 Supp.
11 12-187 and 12-189 and
repealing the existing sections.
12
13 Be it enacted by the Legislature of the
State of Kansas:
14 Section 1. K.S.A. 1997 Supp.
12-187 is hereby amended to read as
15 follows: 12-187. (a) (1) No city shall
impose a retailers' sales tax under
16 the provisions of this act without the
governing body of such city having
17 first submitted such proposition to and
having received the approval of a
18 majority of the electors of the city voting
thereon at an election called
19 and held therefor. The governing body of
any city may submit the ques-
20 tion of imposing a retailers' sales tax and
the governing body shall be
21 required to submit the question upon
submission of a petition signed by
22 electors of such city equal in number to
not less than 10% of the electors
23 of such city.
24 (2) The governing body of any
city located in any county which does
25 not impose a countywide retailers' sales
tax pursuant to paragraph (5) of
26 subsection (b) may submit the question of
imposing a retailers' sales tax
27 at the rate of .25%, .5%, .75% or 1% and
pledging the revenue received
28 therefrom for the purpose of financing the
provision of health care serv-
29 ices, as enumerated in the question, to the
electors at an election called
30 and held thereon. The tax imposed pursuant
to this paragraph shall be
31 deemed to be in addition to the rate
limitations prescribed in K.S.A.
32 12-189, and amendments thereto. As used in
this paragraph, health care
33 services shall include but not be limited
to the following: Local health
34 departments, city, county or district
hospitals, city or county nursing
35 homes, preventive health care services
including immunizations, prenatal
36 care and the postponement of entry into
nursing homes by home health
37 care services, mental health services,
indigent health care, physician or
38 health care worker recruitment, health
education, emergency medical
39 services, rural health clinics, integration
of health care services, home
40 health services and rural health
networks.
41 (b) (1) The board of county
commissioners of any county may submit
42 the question of imposing a countywide
retailers' sales tax to the electors
43 at an election called and held thereon, and
any such board shall be re-

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1 quired to submit the question upon
submission of a petition signed by
2 electors of such county equal in
number to not less than 10% of the
3 electors of such county who voted at
the last preceding general election
4 for the office of secretary of state,
or upon receiving resolutions request-
5 ing such an election passed by not
less than 2/3 of the membership of the
6 governing body of each of one or more
cities within such county which
7 contains a population of not less
than 25% of the entire population of the
8 county, or upon receiving resolutions
requesting such an election passed
9 by 2/3 of the membership of the
governing body of each of one or more
10 taxing subdivisions within such county
which levy not less than 25% of
11 the property taxes levied by all taxing
subdivisions within the county.
12 (2) The board of county
commissioners of Atchison, Barton, Butler,
13 Cowley, Cherokee, Crawford, Jefferson,
Lyon, Montgomery, Ottawa, Ri-
14 ley, Saline, Seward and Wyandotte counties
may submit the question of
15 imposing a countywide retailers' sales tax
and pledging the revenue re-
16 ceived therefrom for the purpose of
financing the construction or re-
17 modeling of a courthouse, jail, law
enforcement center facility or other
18 county administrative facility, to the
electors at an election called and
19 held thereon. The tax imposed pursuant to
this paragraph shall expire
20 when sales tax sufficient to pay all of the
costs incurred in the financing
21 of such facility has been collected by
retailers as determined by the sec-
22 retary of revenue. Nothing in this
paragraph shall be construed to allow
23 the rate of tax imposed by Butler, Cowley,
Lyon, Montgomery or Riley
24 county pursuant to this paragraph to exceed
or be imposed at any rate
25 other than the rates prescribed in K.S.A.
12-189, and amendments
26 thereto.
27 (3) (A) Except as otherwise
provided in this paragraph, the result of
28 the election held on November 8, 1988, on
the question submitted by
29 the board of county commissioners of
Jackson county for the purpose of
30 increasing its countywide retailers' sales
tax by 1% is hereby declared
31 valid, and the revenue received therefrom
by the county shall be ex-
32 pended solely for the purpose of financing
the Banner Creek reservoir
33 project. The tax imposed pursuant to this
paragraph shall take effect on
34 the effective date of this act and shall
expire not later than five years after
35 such date.
36 (B) The result of the
election held on November 8, 1994, on the
37 question submitted by the board of county
commissioners of Ottawa
38 county for the purpose of increasing its
countywide retailers' sales tax by
39 1% is hereby declared valid, and the
revenue received therefrom by the
40 county shall be expended solely for the
purpose of financing the erection,
41 construction and furnishing of a law
enforcement center and jail facility.
42 (4) The board of county
commissioners of Finney and Ford counties
43 may submit the question of imposing a
countywide retailers' sales tax at

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1 the rate of .25% and pledging the
revenue received therefrom for the
2 purpose of financing all or any
portion of the cost to be paid by Finney
3 or Ford county for construction of
highway projects identified as system
4 enhancements under the provisions of
paragraph (5) of subsection (b) of
5 K.S.A. 68-2314, and amendments
thereto, to the electors at an election
6 called and held thereon. Such
election shall be called and held in the
7 manner provided by the general bond
law. The tax imposed pursuant to
8 this paragraph shall expire upon the
payment of all costs authorized pur-
9 suant to this paragraph in the
financing of such highway projects. Nothing
10 in this paragraph shall be construed to
allow the rate of tax imposed by
11 Finney or Ford county pursuant to this
paragraph to exceed the maximum
12 rate prescribed in K.S.A. 12-189, and
amendments thereto. If any funds
13 remain upon the payment of all costs
authorized pursuant to this para-
14 graph in the financing of such highway
projects in Finney county, the
15 state treasurer shall remit such funds to
the treasurer of Finney county
16 and upon receipt of such moneys shall be
deposited to the credit of the
17 county road and bridge fund. If any funds
remain upon the payment of
18 all costs authorized pursuant to this
paragraph in the financing of such
19 highway projects in Ford county, the state
treasurer shall remit such funds
20 to the treasurer of Ford county and upon
receipt of such moneys shall
21 be deposited to the credit of the county
road and bridge fund.
22 (5) The board of county
commissioners of any county may submit the
23 question of imposing a retailers' sales tax
at the rate of .25%, .5%, .75%
24 or 1% and pledging the revenue received
therefrom for the purpose of
25 financing the provision of health care
services, as enumerated in the ques-
26 tion, to the electors at an election called
and held thereon. Whenever any
27 county imposes a tax pursuant to this
paragraph, any tax imposed pursuant
28 to paragraph (2) of subsection (a) by any
city located in such county shall
29 expire upon the effective date of the
imposition of the countywide tax,
30 and thereafter the state treasurer shall
remit to each such city that portion
31 of the countywide tax revenue collected by
retailers within such city as
32 certified by the director of taxation. The
tax imposed pursuant to this
33 paragraph shall be deemed to be in addition
to the rate limitations pre-
34 scribed in K.S.A. 12-189, and amendments
thereto. As used in this par-
35 agraph, health care services shall include
but not be limited to the follow-
36 ing: Local health departments, city or
county hospitals, city or county
37 nursing homes, preventive health care
services including immunizations,
38 prenatal care and the postponement of entry
into nursing homes by home
39 care services, mental health services,
indigent health care, physician or
40 health care worker recruitment, health
education, emergency medical
41 services, rural health clinics, integration
of health care services, home
42 health services and rural health
networks.
43 (6) The board of county
commissioners of Allen county may submit

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1 the question of imposing a countywide
retailers' sales tax at the rate of
2 .5% and pledging the revenue received
therefrom for the purpose of
3 financing the costs of operation and
construction of a solid waste disposal
4 area or the modification of an
existing landfill to comply with federal
5 regulations to the electors at an
election called and held thereon. The tax
6 imposed pursuant to this paragraph
shall expire upon the payment of all
7 costs incurred in the financing of
the project undertaken. Nothing in this
8 paragraph shall be construed to allow
the rate of tax imposed by Allen
9 county pursuant to this paragraph to
exceed or be imposed at any rate
10 other than the rates prescribed in K.S.A.
12-189 and amendments
11 thereto.
12 (7) The board of county
commissioners of Dickinson county may sub-
13 mit the question of imposing a countywide
retailers' sales tax at the rate
14 of .25% and pledging the revenue received
therefrom for the purpose of
15 financing the costs of renovating a
building owned by the county to be
16 used for community purposes to the electors
at an election called and
17 held thereon. The tax imposed pursuant to
this paragraph shall expire
18 after three years from the date such tax is
first collected.
19 (c) The boards of county
commissioners of any two or more contig-
20 uous counties, upon adoption of a joint
resolution by such boards, may
21 submit the question of imposing a
retailers' sales tax within such counties
22 to the electors of such counties at an
election called and held thereon
23 and such boards of any two or more
contiguous counties shall be required
24 to submit such question upon submission of
a petition in each of such
25 counties, signed by a number of electors of
each of such counties where
26 submitted equal in number to not less than
10% of the electors of each
27 of such counties who voted at the last
preceding general election for the
28 office of secretary of state, or upon
receiving resolutions requesting such
29 an election passed by not less than 2/3 of
the membership of the governing
30 body of each of one or more cities within
each of such counties which
31 contains a population of not less than 25%
of the entire population of
32 each of such counties, or upon receiving
resolutions requesting such an
33 election passed by 2/3 of the membership of
the governing body of each
34 of one or more taxing subdivisions within
each of such counties which
35 levy not less than 25% of the property
taxes levied by all taxing subdivi-
36 sions within each of such counties.
37 (d) Any city retailers' sales
tax in the amount of .5% being levied by
38 a city on July 1, 1990, shall continue in
effect until repealed in the manner
39 provided herein for the adoption and
approval of such tax or until re-
40 pealed by the adoption of an ordinance so
providing. In addition to any
41 city retailers' sales tax being levied by a
city on July 1, 1990, any such city
42 may adopt an additional city retailers'
sales tax in the amount of .25% or
43 .5%, provided that such additional tax is
adopted and approved in the

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1 manner provided for the adoption and
approval of a city retailers' sales
2 tax. Any countywide retailers' sales
tax in the amount of .5% or 1% in
3 effect on July 1, 1990, shall
continue in effect until repealed in the manner
4 provided herein for the adoption and
approval of such tax.
5 (e) A class B city
shall have the same power to levy and collect a city
6 retailers' sales tax that a class A
city is authorized to levy and collect and
7 in addition, in 1990, 1991 or 1992,
the governing body of any class B city
8 may submit the question of imposing
an additional city retailers' sales tax
9 in an amount not to exceed 1% and
pledging the revenue received there-
10 from for flood control projects to the
electors at an election called and
11 held thereon. Any additional sales tax
imposed pursuant to this paragraph
12 shall expire upon the payment of all costs
incurred in financing such flood
13 control projects.
14 (f) A class D city shall have
the same power to levy and collect a city
15 retailers' sales tax that a class A city is
authorized to levy and collect and
16 in addition, the governing body of any
class D city may submit the ques-
17 tion of imposing an additional city
retailers' sales tax in the amount of
18 .25%, .5% or .75% and pledging the revenue
received therefrom for ec-
19 onomic development initiatives, strategic
planning initiatives or for public
20 infrastructure projects including buildings
to the electors at an election
21 called and held thereon. Any additional
sales tax imposed pursuant to this
22 paragraph shall expire no later than five
years from the date of imposition
23 thereof.
24 (g) Any city or county
proposing to adopt a retailers' sales tax shall
25 give notice of its intention to submit such
proposition for approval by the
26 electors in the manner required by K.S.A.
10-120, and amendments
27 thereto. The notices shall state the time
of the election and the rate and
28 effective date of the proposed tax. If a
majority of the electors voting
29 thereon at such election fail to approve
the proposition, such proposition
30 may be resubmitted under the conditions and
in the manner provided in
31 this act for submission of the proposition.
If a majority of the electors
32 voting thereon at such election shall
approve the levying of such tax, the
33 governing body of any such city or county
shall provide by ordinance or
34 resolution, as the case may be, for the
levy of the tax. Any repeal of such
35 tax or any reduction or increase in the
rate thereof, within the limits
36 prescribed by K.S.A. 12-189, and amendments
thereto, shall be accom-
37 plished in the manner provided herein for
the adoption and approval of
38 such tax except that the repeal of any such
city retailers' sales tax may be
39 accomplished by the adoption of an
ordinance so providing.
40 (h) The sufficiency of the
number of signers of any petition filed
41 under this section shall be determined by
the county election officer.
42 Every election held under this act shall be
conducted by the county elec-
43 tion officer.

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1 (i) The governing body
of the city or county proposing to levy any
2 retailers' sales tax shall specify
the purpose or purposes for which the
3 revenue would be used, and a
statement generally describing such pur-
4 pose or purposes shall be included as
a part of the ballot proposition.
5 Sec. 2. K.S.A. 1997
Supp. 12-189 is hereby amended to read as fol-
6 lows: 12-189. Except as otherwise
provided by paragraph (2) of subsection
7 (a) of K.S.A. 12-187, and amendments
thereto, the rate of any class A or
8 class C city retailers' sales tax
shall be fixed in the amount of .25%, .5%,
9 .75% or 1% which amount shall be
determined by the governing body of
10 the city. Except as otherwise provided by
paragraph (2) of subsection (a)
11 of K.S.A. 12-187, and amendments thereto,
the rate of any class B city
12 retailers' sales tax shall be fixed in the
amount of .25%, .5%, .75%, 1%,
13 1.25%, 1.5%, 1.75% or 2%. Except as
otherwise provided by paragraph
14 (2) of subsection (a) of K.S.A. 12-187, and
amendments thereto, the rate
15 of any class D city retailers' sales tax
shall be fixed in the amount of .25%,
16 .5%, .75%, 1%, 1.25%, 1.5% or 1.75%. The
rate of any countywide re-
17 tailers' sales tax shall be fixed in an
amount of either .25%, .5%, .75% or
18 1% which amount shall be determined by the
board of county commis-
19 sioners, except that:
20 (a) The board of county
commissioners of Atchison, Cherokee, Craw-
21 ford, Saline, Seward or Wyandotte county,
for the purposes of paragraph
22 (2) of subsection (b) of K.S.A. 12-187, and
amendments thereto, may fix
23 such rate at 1.5%, and the board of county
commissioners of Barton,
24 Jefferson or Ottawa county, for the
purposes of paragraph (2) of subsec-
25 tion (b) of K.S.A. 12-187, and amendments
thereto, may fix such rate at
26 2%;
27 (b) the board of county
commissioners of Jackson county, for the
28 purposes of paragraph (3) of subsection (b)
of K.S.A. 12-187, and amend-
29 ments thereto, may fix such rate at 2%;
30 (c) the boards of county
commissioners of Finney and Ford counties,
31 for the purposes of paragraph (4) of
subsection (b) of K.S.A. 12-187, and
32 amendments thereto, may fix such rate at
.25%;
33 (d) the board of county
commissioners of any county for the purposes
34 of paragraph (5) of subsection (b) of
K.S.A. 12-187, and amendments
35 thereto, may fix such rate at a percentage
which is equal to the sum of
36 the rate allowed to be imposed by a board
of county commissioners on
37 the effective date of this act plus .25%,
.5%, .75% or 1%, as the case
38 requires; or
39 (e) the board of county
commissioners of Dickinson county, for the
40 purposes of paragraph (7) of subsection (b)
of K.S.A. 12-187, and amend-
41 ments thereto, may fix such rate at
1.25%.
42 Any county or city levying a
retailers' sales tax is hereby prohibited
43 from administering or collecting such tax
locally, but shall utilize the serv-

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1 ices of the state department of
revenue to administer, enforce and collect
2 such tax. Except as otherwise
specifically provided in K.S.A. 12-189a, and
3 amendments thereto, such tax shall be
identical in its application, and
4 exemptions therefrom, to the Kansas
retailers' sales tax act and all laws
5 and administrative rules and
regulations of the state department of rev-
6 enue relating to the Kansas
retailers' sales tax shall apply to such local
7 sales tax insofar as such laws and
rules and regulations may be made
8 applicable. The state director of
taxation is hereby authorized to admin-
9 ister, enforce and collect such local
sales taxes and to adopt such rules
10 and regulations as may be necessary for the
efficient and effective ad-
11 ministration and enforcement thereof.
12 Upon receipt of a certified
copy of an ordinance or resolution author-
13 izing the levy of a local retailers' sales
tax, the state director of taxation
14 shall cause such taxes to be collected
within or without the boundaries of
15 such taxing subdivision at the same time
and in the same manner provided
16 for the collection of the state retailers'
sales tax. All moneys collected by
17 the director of taxation under the
provisions of this section shall be cred-
18 ited to a county and city retailers' sales
tax fund which fund is hereby
19 established in the state treasury. Any
refund due on any county or city
20 retailers' sales tax collected pursuant to
this act shall be paid out of the
21 sales tax refund fund and reimbursed by the
director of taxation from
22 collections of local retailers' sales tax
revenue. All local retailers' sales tax
23 revenue collected within any county or city
pursuant to this act shall be
24 apportioned and remitted at least quarterly
by the state treasurer, on
25 instruction from the director of taxation,
to the treasurer of such county
26 or city.
27 The director of taxation
shall provide, upon request by a city or county
28 clerk or treasurer of any city or county
levying a local retailers' sales tax,
29 a monthly report identifying each retailer
having a place of business in
30 such city or county and setting forth the
amount of such tax remitted by
31 each retailer during the preceding month.
Such report shall be made
32 available to the clerk or treasurer of such
city or county within a reason-
33 able time after it has been requested from
the director of taxation. The
34 director of taxation shall be allowed to
assess a reasonable fee for the
35 issuance of such report. Information
received by any city or county pur-
36 suant to this section shall be
confidential, and it shall be unlawful for any
37 officer or employee of such city or county
to divulge any such information
38 in any manner. Any violation of this
paragraph by a city or county officer
39 or employee is a class B misdemeanor, and
such officer or employee shall
40 be dismissed from office.
41 Sec. 3. K.S.A. 1997 Supp.
12-187 and 12-189 are hereby repealed.
42 Sec. 4. This act shall take
effect and be in force from and after its
43 publication in the statute book.
44